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The Impact of Teleworking on The Audit Mission

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  • Pavel NASTASE

    ()

  • Corina IONESCU

    (The Bucharest Academy of Economic Studies, Romania)

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    Abstract

    Because of the globalization trend and of the need to keep pace with changes in today’s changing environments, audit organizations are extending their teleworking facilities, given the multiple benefits both to auditors and to audit companies. The main purpose of this paper is to emphasize the features of the teleworking concept and to identify the key challenges auditors are facing when performing audit activities and audit missions from remote locations. Furthermore, this paper focuses also on the advantages brought by the on-line and continuous audit concept in order to successfully implement teleworking. The contribution of this research paper is represented by the results obtained within a survey conducted by the authors among various audit companies from Romania, with regards to the impact of the extensive use of teleworking in their organizations. The survey was designed to establish the reasons audit organizations are using teleworking audit teams and to identify the main differences between teleworking audit teams and traditional collocated teams.

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    Bibliographic Info

    Article provided by Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies in its journal Journal of Accounting and Management Information Systems.

    Volume (Year): 10 (2011)
    Issue (Month): 3 (September)
    Pages: 424-436

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    Handle: RePEc:ami:journl:v:10:y:2011:i:3:p:424-436

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    Related research

    Keywords: teleworking; audit mission; teleworking audit teams; collocated audit teams; on-line and continuous audit; IT security;

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